Company or organisation: how to submit an earnings payment report

General information: payment date and pay period

Enter the mandatory data:

• Payment date
• Pay period
• The submitter’s name and telephone number

If you are reporting wages, reimbursement of expenses or other payments:

• The payment date is the date on which the wages or other compensation are available to the income earner, for example available for withdrawal from a bank account.
• The pay period is the period over which wages or other compensation are paid.

If you are only reporting a fringe benefit:

• The payment date is some day of the month during which the benefit was available to the income earner in accordance with the usage principle. For example, it can be the last day of the month.
• The pay period is the period for which fringe benefit is paid.

If you are not reporting payments made, the payment date is the date when the report is sent.

• Such situations include only reporting absence data or information about international employment (NT1 or NT2).

Payer: payer’s name and identifier

Check and fill in the mandatory data.

• The payer’s name and identifier, such as business ID, are pre-filled.
• Select the Payer type if one of the options applies to the payer. Otherwise, leave the section blank.
• If your authorisation is limited to a specific part of the organisation, the Payer’s suborganisation is pre-filled based on the login information. Otherwise, the section is blank. You can fill it in if necessary.

If necessary, also fill in the following information:

• Payer’s address. The address is pre-filled if it is known to the Incomes Register.
  
  • If the payer has a foreign identifier or if the payer is a temporary employer, the address and the country code of the address are mandatory.
• Report the details of the substitute payer and the identifier of the actual employer if the payer is acting as a substitute payer, i.e. the payer pays wages or makes other payments on behalf of the actual employer.
• Enter the representative’s information if the payer is a foreign employer who has posted employees in Finland.

Income earner: recipient’s name, identifier and insurance information

Enter the mandatory data:

• Name and identifier of the recipient, for example personal identity code or business ID
• Additional income earner information if one or more of the options apply to the income recipient. Otherwise, leave the section blank.
• Information on whether the income earner is a non-resident taxpayer.

If you are reporting wages, fringe benefits, taxable reimbursement of expenses or income related to international work, for example, also report the following:

• Earnings-related pension insurance information, i.e. information about the pensions act under which the income earner is insured. Also report the insurance company used by the employer and the pension plan number.
• If the payer has not entered into an insurance contract with a pension company and is a temporary employer instead, report the type of payer as Temporary employer (no TyEL insurance policy) and select the insurance company through which the employee is to be insured. The insurance company will invoice the employer automatically on the basis of information received from the Incomes Register.
  
  • Make sure you entered the payer’s address and the country code for address on page 2.
• Information on the occupational accident insurance, or the occupational accident insurance company identifier and the insurance number of the accident and occupational disease insurance if the employer has insured their employees with more than one accident insurance.
• Exceptions to insurance if the income earner does not need to be insured or has been insured in another country.

If you are only reporting tax-exempt reimbursement of expenses, the insurance information is optional.

Payments made: income types

Report your payments:

• Pay with income type such as
  • 201 Time-rate pay if you pay wages according to an hourly or weekly rate
  • 227 Contract pay if you pay wages based on a contract.
• Fringe benefits as separate income types
• Reimbursement of expenses as separate income types

In addition, report deducted items as:

• 402 Withholding if you have withheld tax from the wages.
• 413 Employee’s earnings-related pension contribution if you have collected an earnings-related pension contribution from the wages.
• 414 Employee’s unemployment insurance contribution if you have collected the unemployment insurance contribution from the wages.

Add all income types by clicking “Add an income type or an item deducted from income”. The deductions are added as positive numbers. The recovery of certain deductions is reported as negative numbers.

Read more about social insurance contributions:

Insurance depends on such factors as the employee’s age and the amount of income

Check the income type table to see which social insurance contributions they are subject to

Employment relationship and absences

Employment relationship data are usually voluntary information, but in certain situations they become mandatory if the income earner is in an employment relationship with the payer.

Report the occupational class if the employer has taken out accident and occupational disease insurance for the employees.

Only report employment relationship data for employees who are in an employment relationship or public-sector service relationship. No data is reported, for example, for board members or recipients of non-wage compensation for work.

• Whether the employment is full-time or part-time, valid until further notice or fixed term
• Form of payment (monthly salary, hourly wages or contract pay)
• The validity period of the employment and the termination date, if one exists

Only report absence data for employees who are in an employment relationship or public-sector service relationship.

• Report absence data regardless of whether an employee has had absences.
  
  • Always enter the time period for reporting the employee’s absences even if the employee had no absences.
  • If the employee has had absences, also enter the paid and unpaid periods of absence separately.
• The payer can apply for Kela compensation through the Incomes Register. Check what benefits the employer can apply for and what data is needed for the application.

After this, you can usually go directly to step 7 Preview.

International situations

Report information on international work if the employee works abroad or has come from abroad to work in Finland.

Select the types of international work data you are reporting. You can select multiple options.

• Select NT1 if the employee starts working in another Nordic country and withholding tax is still paid to Finland.
• Select NT2 if the employee starts working abroad and withholding tax is not delivered to Finland on the basis of the six-month rule.
• Select the Employer’s report of periods of stay in Finland if withholding tax is not delivered to Finland on the basis of the six-month rule.
• Select Employee leasing notice if a foreign employer leases the employee for a service recipient in Finland. In this case, also report the details of the representative of the foreign employer on the Payer page.

Preview and submit the report

Check the report details. Finally, submit the report.

• You will receive a notification when the report has been received.
• If the report contains errors, correct them before submitting.
  The system will not perform certain automatic checks until you click Submit. If any errors are discovered during these checks, the error messages will be shown on the preview page.

If required, also submit the employer’s separate report.

In what situations do I submit an employer’s separate report?

See instructions for filling in the form: employer’s separate report

If you want to later check the data you have submitted, you can search for and view reports on the Submitted reports page.